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为加强营业税的征收管理,根据《中华人民共和国营业税暂行条例》及有关规定,现对近期征收营业税中遇到的一些业务问题明确如下。一、承接各级政府部门下达的任务并直接或间接取得财政拨款的征税问题根据《中华人民共和国营业税暂行条例》第一条“在中华人民共和国境内提供本条例规定的劳务、转让无形资产或者销售不动产的单位和个人,为营业税的纳税义务人,应当依照本条例缴纳营业税”的规定,对纳税人承接各级政府部门下达的任务并
In order to strengthen the collection and administration of business tax, according to the “Provisional Regulations of Business Tax of the People’s Republic of China” and the relevant provisions, some of the business problems encountered in the recent business tax collection are as follows. I. Undertaking the tasks assigned by government departments at all levels and directly or indirectly obtaining the taxation of financial allocations Pursuant to the Article 1 of the Provisional Regulations of the PRC on Sales Tax, “providing the labor services stipulated in these Regulations within the territory of the People’s Republic of China and transferring the intangible assets Or selling real estate units and individuals for the business tax taxpayers, taxpayers should pay business tax in accordance with the ”Regulations, the taxpayers to undertake the tasks assigned by government departments at all levels and